Meaning of manufacture

In force

(1)

Manufacture, in relation to food, includes the following—

(a)

making food by combining ingredients;Examples—

• producing frozen meals in a factory

• producing cake mixes

(b)

significantly changing the condition or nature of food by any process;Examples—

• milling flour

• peeling, cutting and freezing vegetables

(c)

bottling or canning food, including, for example, bottling water or canning fruit;

(d)

packing unpackaged food, other than unprocessed primary produce;Example—

packing bulk ground coffee into packages for retail sale

(e)

making ice.

(2)

However, manufacture, in relation to food, does not include the following—

(a)

preparing food at a particular place for retail sale at the place, including sale for immediate consumption;Examples—

• preparing food at a restaurant for sale to a person dining in the restaurant

• preparing and packing sandwiches in a package at a cafe for retail sale at the cafe

(b)

preparing food for a food business that involves off-site catering;

(c)

making ice at a particular place for use at the place;

(d)

changing the condition of food merely by changing its temperature.

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